Hotels & Lodging in Rapid City, SD (2026)
1 verified hotels & lodging rules for Rapid City, South Dakota, sourced directly from the municipal code and official government pages.
Verified from official government sources
Transient Occupancy Tax
Rapid City levies a 1% municipal gross receipts tax on hotel, motel, campsite and other lodging stays under 28 days, on top of alcohol sales, prepared food and admissions. Municipal Code § 3.18.020 sets the rate; the South Dakota Department of Revenue collects it and remits it to the city monthly.
Rapid City 1% Hotel Gross Receipts Tax
Some RestrictionsRapid City Municipal Code § 3.18.020
Pursuant to SDCL Ch. 10-52A, there is imposed an additional tax at the rate of 1% upon the gross receipts of all leases or rentals of hotel, motel, campsites or other lodging accommodations within the municipality for periods of less than 28 days; sales of alcoholic beverages as defined in SDCL § 35-1-1; establishments where the public is invited to eat, dine or purchase and carry out prepared ...